CHETAK ENTERPRISES LTD. Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State.

(2.) In all these writ petitions filed under Art. 226 of the Constitution of India the petitioner herein, who is the same in all the writ petitions, has challenged the orders dated 11.06.2018, 18.06.2018 and 18.06.2018 passed by the Joint Commissioner, Commercial Taxes exercising the revisional powers under the U.P. Value Added Tax Act, 2008 and consequential action of recovery of Tax.

(3.) On being confronted as to how these writ petitions were directly maintainable before this Court when the statue itself provided a hierarchy of appeals and revisions the learned counsel for the petitioner submitted that the VAT Act, 2008 stood repealed on 16.09.2016 when the Constitution (One Hundred and First Amendment) Act, 2016 came into force, therefore, the impugned orders passed by the Joint Commissioner in exercise of power under Sec. 56 of the Act, 2008 were wholly without jurisdiction. In this regard he invited the attention of the Court to Sec. 17 of the Constitution (One Hundred and First Amendment) Act, 2016 by which inter alia entry 54 in List II of the Seventh Schedule was amended. He also invited the attention of the Court to Sec. 19 thereof in support of the contention already recorded herein-above. He contended that the VAT Act, 2008 being inconsistent with the provisions of the Constitution inserted therein by the aforesaid One Hundred and First Amendment Act, 2016 stood impliedly repealed by the said Act. It was also his submission that Sec. 19 of the Act, 2016 was not part of the Constitution, therefore, it would not give life to such an Act even for one year as mentioned therein, as, it was in consistent with the Constitutional provisions as amended by the Act, 2016, specially, entry 54.